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2019 (9) TMI 222

..... lant has never supplied any Manpower whereas by virtue of the respective agreements, they only carried on the assigned work on job work basis for which, the materials were supplied by the appellant and they are not amenable to service tax - HELD THAT:- One of the sample Bills reproduced by the Ld. First Appellate Authority is not the only activity performed by the workers engaged by the said contractor and nor does the relevant agreement say that the agreement/contract entered into with the particular contractor, or any other contractor for that matter, was only for processing and cleaning because I find that all the agreements are similarly worded. The First Appellate Authority holds in respect of two contractors that the agreements/contra .....

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..... 017 has given a partial relief. 2. When the matter was taken up for hearing, Shri. P. Satheesan, Ld. Advocate, appeared for the assessee and Shri. K. Veerabhadra Reddy, Ld. AR, appeared for the Revenue. 3.1 The main contention of the Ld. Advocate for the appellant is that the appellant has never supplied any Manpower whereas by virtue of the respective agreements, they only carried on the assigned work on job work basis for which, the materials were supplied by the appellant. This, according to the appellant, is not amenable to Service Tax. 3.2 He also contended that the appellant had entered into similar agreements with different contractors for the same kind of job, but however, the Ld. First Appellate Authority has sustained the demand i .....

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..... o the staff should be on the agencies; that the remuneration of those persons should be paid by the agencies; that it is the obligation of the agencies to comply with all legal formalities like payment of ESI contribution, Employees Provident Fund contributions relating to their employees. Besides all works assigned have been carried out at the premises of the assessee (service recipient). Thus the role played by all agencies is only to supply adequate manpower to the premises of the assessee to undertake the job assigned to them for execution. (Emphasis by underlining by me) The above finding is given by the Adjudicating Authority after analysing the agreements of respective dates (with M/s. Sri Kavery Agency, M/s. Karthik Enterprises and .....

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..... of the other part of the Order of the First Appellate Authority and therefore, on the very principles of consistency, when there is no change of facts, the impugned order of the First Appellate Authority cannot be sustained since different yardsticks cannot be adopted for identically situated assessees especially when neither Show Cause Notice nor Order-in-Original even whispers about any such dissimilarities. 8.2 There is also no reasoning to accept the contentions of the Revenue that the agreements/contracts entered with the above three contractors are different because, the Show Cause Notice does not allege any such differences and nor is there any finding to this effect by the Adjudicating Authority in the Order-in-Original. 8.3 Further .....

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